Steps to View and Download GSTR-2A on the GST Portal

The Goods and Services Tax Return 2A (GSTR-2A) provides a consolidated view of all incoming supplies, Tax Deducted at Source (TDS), and Tax Collected at Source (TCS) for a registered taxpayer. This report is automatically generated from various sources:

• Details of business-to-business (B2B) transactions saved or filed by suppliers in their GSTR-1 and GSTR-5 returns.
• Input Tax Credit (ITC) distributed by an Input Service Distributor (ISD) when filing GSTR-6.
• TDS and TCS information based on GSTR-7 and GSTR-8 returns submitted by respective deductors/collectors.
• Information on imported goods from outside India, specifically from bills of entry updated on the Indian Customs' ICEGATE Portal.

GSTR-2A is a document solely for viewing and cannot be directly filed on the GST portal. Taxpayers can access or download this statement for any month within a financial year.

Recent Updates on GSTR-2A

Important changes regarding GSTR-2A have been introduced with recent budget amendments:

• Amendments to Section 34 of the CGST Act, 2017: A recent amendment clarifies that when a supplier issues a credit note to reduce tax liability, the recipient must reverse any corresponding Input Tax Credit (ITC) that was already claimed.
• Amendments to Section 38 of the CGST Act, 2017: Section 38(1) was modified to remove the phrase "auto-generated," suggesting that the ITC statement (GSTR-2B) might no longer be entirely system-driven. Businesses may now need to use an Invoice Management System (IMS) for validating and reconciling invoices and ITC, rather than depending solely on system-generated data. Additionally, a new clause (c) to Section 38(2) enables the government to specify further details required in the ITC statement through rules.

Differentiating GSTR-2A and GSTR-2B

GSTR-2A is characterized as a dynamic statement, meaning its details can change if a supplier amends invoice information in subsequent tax periods.

In contrast, since August 2020, the Central Board of Indirect Taxes and Customs (CBIC) introduced GSTR-2B. This is a static monthly auto-drafted statement for inward supplies and Input Tax Credit (ITC). The content of GSTR-2B remains constant for any given month. Consequently, taxpayers are advised to rely on GSTR-2B for reporting ITC in their monthly or quarterly GSTR-3B filings, rather than GSTR-2A.

Nonetheless, GSTR-2A remains crucial for reconciling ITC details across various tax periods, particularly during the finalization of accounts for a financial year. Certain information, such as received TDS and TCS credits, is uniquely available in GSTR-2A and not in GSTR-2B, making GSTR-2A still relevant for specific references.

How to Access GSTR-2A

Follow these steps to view GSTR-2A on the GST Portal:

1. Log In: Access the GST Portal with your credentials.
2. Navigate to Returns Dashboard: From the 'Services' menu, select 'Returns', then 'Returns Dashboard'.
3. Specify Period: Choose the relevant 'Financial Year' and 'Return Filing Period' from the dropdown menus, then click 'Search'.
4. View GSTR-2A: Locate the 'GSTR-2A' tile and click the 'View' button.
5. Review Auto-Drafted Details: The 'GSTR2A – auto drafted details' page will appear.
6. Examine B2B Invoices: Under 'Part A', click on 'B2B Invoices'. This section displays details automatically populated from suppliers' filed returns. You can click on a GSTIN to see individual invoices uploaded by that supplier.
7. Check Amendments to B2B Invoices: 'Part A – Amendments to B2B Invoices' shows any modifications made by suppliers in their GSTR-1 or GSTR-5 returns.
8. View Credit/Debit Notes: Under 'Part A', the 'Credit/Debit Notes' section includes all credit and debit notes added by suppliers. Click the tile for GSTIN-wise details. Further clicks on a specific GSTIN will reveal detailed credit/debit notes.
9. Review Amendments to Credit/Debit Notes: The 'Amendments to Credit/Debit Notes' tile in 'Part A' provides details of all changes suppliers have made to credit/debit notes. Click to see supplier-wise information.
10. ISD Credits: 'Part B' contains the 'ISD Credits' tile. Information here is auto-populated from GSTR-6 filed by Input Service Distributors. Any revisions are found in 'Amendments to ISD Credits'.
11. TDS Credits: In 'Part C', the 'TDS Credits' tile automatically populates data based on GSTR-7 filed by TDS-deducting dealers.
12. TCS Credits: Also in 'Part C', the 'TCS Credits' tile shows details of TCS collected by dealers, auto-populated from GSTR-8 filed by the TCS collector.
13. Import of Goods Details: 'Part D' presents details related to the import of goods from overseas based on the bill of entry.

How to Download GSTR-2A

If the number of invoices exceeds 500, taxpayers must download GSTR-2A using the GST offline tool. Here is how to download the GSTR-2A:

1. Initiate Download: Click the 'Download' button on the GSTR-2A tile.
2. Generate File: Select either 'Generate JSON file to download' or 'Generate an excel file to download' to create the data in the desired format. The JSON file requires the Returns Offline Tool, available on the GST portal, to be opened.
3. Retrieve File: Once the hyperlink "Click here to download JSON -File 1" appears, click it to download your file.